AA (BCOM 4th)

UNIT-I

Valuation of Shares and Goodwill.

Insurance Claims.

Accounting for Hire- Purchase and Instalment System

Investment Accounts.

UNIT-II

Accounting for Amalgamation, Absorption(Excluding Inter-Holding) & External and Internal

Reconstructions.

Accounts of Holding Companies-Preparation of CBS, Mutual Owings- Revaluation of Assests -

Bonus Issue (Excluding Cross Holdings).

Liquidation of Companies.